45. Brown furniture company decided to go after the younger market to create a newer customer base. In doing so, Ms. Brown offered a liberal credit policy and estimated she would have a 4% bad debit expense. In 2016 sales under this promotion were $600,000. Accordingly, she estimated a bad debt expense of $24,000. Her actual bad debt expenses were far less than expected, at about 2%. Her 2017 sales under the program are $800,000. How much bad debt expense should be reported on comparative income statements based on this information?

A) 2016, $24,000; 2017, $20,000 B) 2016, $24,000; 2017, $32,000 C) 2016, $12,000; 2017, $16,000 D)2016, $24,000; 2017, $16,000